Part One: Introduction to Cost Management 1. Cost Management and Strategy 2. Implementing Strategy: The Balanced Scorecard and the Value Chain 3. Basic Cost Concepts 4. Job Order Costing 5. Activity-Based Costing and Management Part Two: Planning and Decision Making 6. Cost Elimination 7. Cost-Volume-Profit Analysis 8. Strategy and the Master Budget 9. Decision Making with Relevant Costs and a Strategic Emphasis 10. Cost Planning for the Product Life Cycle: Target Costing, Theory Part Three: Process Costing and Cost Allocation 11. Process Costing 12. Cost Allocation: Service Departments and Joint Product Costs Part Four: Operational Control The Flexible Budget and Standard Costing: Direct Materials and Direct Labor 14. Standard Costing: Factory Overhead 15. Productivity, Marketing Effectiveness, and Strategic Profitability Analysis 16. Total Quality Management Part Five: Management Control 17. Management Control and Strategic Performance Measurement 18. Strategic Investment Units and Transfer Pricing Part Six: Advanced Topics in Cost Management 19. Management Compensation and Business Valuation 20. Capital Budgeting